National Taxation Bureau of the Northern Area （NTBNA）, Ministry of Finance, indicated that, as stipulated under Subparagraph 6, Paragraph 1, Article 17 of the Estate and Gift Tax Act, the total value of crops and farmland inherited by the heir(s) or legatee(s) for agricultural purpose is deducted from the gross estate.

NTBNA additionally explains, if the heir(s) or legatee(s) fails to use the farmland thus inherited for agricultural purpose continuously for five years from the date of inheritance and fails to resume farming before the deadline set by the competent authority, or has resumed the use of farmland for agricultural purpose before the aforesaid deadline but subsequently fails to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purpose is due to the fact that the heir(s) has died, or that the land is requisitioned by the government, or has changed zoning to non-farming purpose pursuant to laws.

If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you.

〔Contact person: Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division；Tel：（03）3396789, ext. 1460〕